Florida District Courts of Appeal, 2017

Copper Chimney, Inc. v. State Department of Revenue

Copper Chimney, Inc. v. State Department of Revenue
Florida District Courts of Appeal · Decided April 26, 2017 · Lagoa, Logue, Salter
217 So. 3d 232; 2017 WL 1494003; 2017 Fla. App. LEXIS 5758 (Southern Reporter, Third Series)

Copper Chimney, Inc. v. State Department of Revenue

Opinion of the Court

LOGUE, J.

Appellant, Copper Chimney, Inc., seeks review of the Department of Revenue’s Final Order revoking its Certificate of Registration for failure to remit sales taxes collected from its customers. The appellant argues that his due process rights were violated. “A quasi-judicial hearing generally meets basic due process requirements if the parties are provided notice of the hearing and an opportunity to be heard.” Jennings v. Dade Cty., 589 So.2d 1337, 1340 (Fla. 3d DCA 1991). Given our review of the record, and under the facts of this case, there was no violation of the appellant’s due process rights.

Affirmed.

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